Účetní výkaznictví, pojištění a oceňování v oblasti památkové péče

The Diploma thesis deals with the methods used for recognition of the cultural monuments in the accounting evidence and with the entering of the cultural monuments into accounting book. Cultural monuments are described from the point of view of accounting, insurance and valuation. The main goal of the diploma thesis is to compare book value, insurance value and yield valuation method on specific example of cultural monument. The first chapter is focused on the relationship between the economics and the culture. With respect to the fact cultural monuments are mainly part of public sector, the second chapter describes International Public Sector Accountings Standards. The third chapter follows up cultural monuments from the point of view of International Accounting Standards and Czech legislation. The process of putting cultural items into accounts is shown on specific example. Insurance of cultural monuments is subject of the fourth chapter. The last chapter is focused on valuation of cultural monuments and my own valuation of Charles Bridge is included.